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<h1>Draft GST Refund Rules: Rule 4 outlines refund claim rejection procedures, re-credits debited amounts to electronic ledger.</h1> Rule 4 of the Draft GST Refund Rules outlines the procedure for crediting amounts from rejected refund claims. If deficiencies are communicated under sub-rule (8) of rule 1, the debited amount is re-credited to the electronic credit ledger. If a refund claim is rejected under rule 3, either fully or partially, the rejected amount is re-credited to the ledger via an order in FORM GST PMT-2A. A refund is considered rejected if an appeal is finally denied or if the claimant provides a written undertaking not to appeal.